EUR1 Movement Certificate

An EUR1 Movement Certificate is used to support claims for preferential (usually zero) rates of duty in the country of importation.

To qualify, the goods must ‘originate’ in the UK and be supported by a correctly completed and endorsed EUR1 Movement Certificate. The preference system only applies to countries that have trade agreements with the UK.
Exporters who have bought in goods for export in the same state should make reference to Notice 827 in their Declaration. When completing an EUR1 form, it is essential that the exporter or authorised agent consults HMRC Notices 827, 828, 830, 832 to ensure that the goods ‘originate’ in accordance with the rules.
For exports to the European Union, Japan, South Korea or Turkey, preference must be claimed by self-certification via a declaration on the invoice which must include a UK EORI number. The commercial invoice must describe the original product in sufficient detail to enable its identification.
Preferential exports are subject to direct transportation rules. This means that the goods would have to be shipped from the preference giving country to the EU directly in order to benefit from EU preference. Companies that buy goods from preference giving countries and mainly sell to EU customers should consider setting up an EU entity that can take care of imports into the EU.

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